Matsya Purana — The Ravi-Śayana
तस्यां विधाय तत्पद्मम् अलंकृत्य गुणान्वितम् कपिलां वस्त्रसंयुक्तां सुशीलां च पयस्विनीम् //
tasyāṃ vidhāya tatpadmam alaṃkṛtya guṇānvitam kapilāṃ vastrasaṃyuktāṃ suśīlāṃ ca payasvinīm //
Upon it, having fashioned that lotus-seat and adorning it with auspicious marks and virtues, one should offer a tawny cow—clothed, of good conduct, and abundant in milk.
This verse is not about Pralaya; it focuses on merit-producing charity (dāna), specifying how a cow-gift should be properly arranged and offered.
It frames dāna as a dharmic duty: a king or householder should give in a dignified, orderly way—offering a worthy, milk-yielding cow, properly clothed and presented—so the gift is ethically and ritually complete.
The ritual detail is the preparation of a lotus-seat (padma) as a consecrated base for the offering, emphasizing correct arrangement and auspicious presentation in ceremonial gifting.